United States Board of Tax Appeals June 6, 1941, Docket Nos. 101065, 101066 (Estate of Wakefield v. Commissioner)

*681OPINION.

Opper :

If the trust property passed by virtue of the exercise of a testamentary general power of appointment in Cassius, the value thereof is includible in his estate. We think the decree of the State Chancery Court, to which the trustee and executor resorted for instructions, establishes that it did and that such an adjudication forecloses the question here.